ENTERPRISE ZONE PROPERTY TAX EXEMPTIONS

Jacksonville Ordinance Code tit. XXII, ch. 780, pt. 2

in effect

Jacksonville Ordinance Code § 780.202 Exemption cap.

Sec. 780.202. - Exemption cap. A tax exemption shall not be granted to an applicant as described in Section 780.205(a) if the amount determined in Section 780.207(b) exceeds one percent of the total value of the real property tax base of the County. (Ord. 93-1989-1145, § 1; Ord. 94-489-259, § 1)

Jacksonville Ordinance Code § 780.203 Property eligible.

Sec. 780.203. - Property eligible. (a) The Council, at its discretion, by ordinance may exempt from ad valorem taxation up to 100 percent of the assessed value of all improvements to real property made by or for the use of a new business, and of all tangible personal property of such new business, or up to 100 percent of the assessed value of all added improvements to real property made to facilitate the expansion of an existing business and of the net increase in all tangible personal property acquired to facilitate such expansion of an existing business, provided that the improvements to real property are made or the tangible personal property is added or increased on or after the day the ordinance is adopted. (b) New business means any business located in an enterprise zone that first begins operation on a site clearly separate from any other commercial or industrial operation owned by the same business. (c) Expansion of an existing business means any business located in an enterprise zone that increases operations on a site collocated with a commercial or industrial operation owned by the same business. (d) Notwithstanding subsection (a) of this Section, property is not eligible for exemption if it is within one of the City's tax increment districts. (Ord. 93-1989-1145, § 1)

Jacksonville Ordinance Code § 780.204 Termination of authority.

Sec. 780.204. - Termination of authority. The authority to grant exemptions under this Chapter shall expire, pursuant to State law, ten years after the referendum granting the authority to the Council to grant exemptions. (Ord. 93-1989-1145, § 1)

Jacksonville Ordinance Code § 780.205 Applications.

Sec. 780.205. - Applications. (a) Any person, firm, or corporation which desires an enterprise zone ad valorem tax exemption shall, in the year the exemption is desired to take effect, file a written application with the Enterprise Zone Office of the Planning and Development Department on or before April 1 of the year in which the new or additional real or personal property acquired to establish a new business or facilitate a business expansion is first subject to assessment. The application shall request the adoption of an ordinance granting the applicant an exemption pursuant to this Chapter and shall include the following information: (1) The name and location of the new business or the expansion of an existing business; (2) A description of the improvements to real property for which an exemption is requested and the date of commencement of construction of such improvements; (3) A description of the tangible personal property for which an exemption is requested and the dates when such property was or is to be purchased; (4) Proof, to the satisfaction of the Council, that the applicant is a new business or an expansion of an existing business, as defined in Section 780.203; and (5) A statement that the applicant will make a good faith effort to do business with supplies in the City of Jacksonville. (6) Other information deemed necessary by the Enterprise Zone office. (b) The application shall be forwarded to the Property Appraiser for review. (Ord. 93-1989-1145, § 1; Ord. 94-489-259, § 2)

Jacksonville Ordinance Code § 780.206 Property Appraiser review.

Sec. 780.206. - Property Appraiser review. After careful consideration, the Property Appraiser shall report the following information to the Council: (a) The total revenue available to the City for the current fiscal year from ad valorem tax sources, or an estimate of such revenue if the actual total revenue available cannot be determined; (b) Any revenue lost to the City for the current fiscal year by virtue of exemptions previously granted under this Section, or an estimate of such revenue if the actual revenue lost cannot be determined; (c) An estimate of the revenue which would be lost to the City during the current fiscal year if the exemption applied for were granted had the property for which the exemption is requested otherwise been subject to taxation; and (d) A determination as to whether the property for which an exemption is requested is to be incorporated into a new business or the expansion of an existing business, or into neither, which determination the property appraiser shall also affix to the face of the application. Upon the request of the Property Appraiser, the Enterprise Zone Office shall provide to him such information as it may have available to assist in making such determination. (Ord. 93-1989-1145, § 1)

Jacksonville Ordinance Code § 780.207 Ordinance granting exemption.

Sec. 780.207. - Ordinance granting exemption. (a) An ordinance granting an exemption shall include the following: (1) The name and address of the new business or expansion of an existing business to which the exemption is granted; (2) The total amount of revenue available to the County or municipality from ad valorem tax sources for the current fiscal year, the total amount of revenue lost to the County or municipality for the current fiscal year by virtue of economic development ad valorem tax exemptions currently in effect, and the estimated revenue loss to the County or municipality for the current fiscal year attributable to the exemption of the business named in the ordinance; (3) The period of time for which the exemption will remain in effect, the amount of the exemption, and the expiration date of the exemption; and (4) A finding that the business named in the ordinance meets the requirements of Section 780.203. (5) A description of the property exempted from taxation. (b) In the event that the Council determines to create an exemption schedule different from that set forth in Section 780.208, the Council shall notify the Property Appraiser before such schedule is finally adopted. Failure to comply with this subsection shall not affect the validity of any exemption granted. (Ord. 93-1989-1145, § 1; Ord. 94-489-259, § 3)

Jacksonville Ordinance Code § 780.208 Exemption schedule.

Sec. 780.208. - Exemption schedule. (a) Where the Property Appraiser determines the amount is Section 780.206(c) is less than $34,000, the Council shall grant the tax exemption, unless unusual circumstances exist or if the exemption is otherwise prohibited. (b) Unless otherwise stated by the Council in the ordinance approving the exemption: (1) The exemption schedule for subsection (a) of this Section shall be for five years; (2) In the first year, the exemption shall be 100 percent of the value of the exempt property; (3) In the second year, the exemption shall be 80 percent of the value of the exempt property; (4) In the third year, the exemption shall be 60 percent of the value of the exempt property; (5) In the fourth year, the exemption shall be 40 percent of the value of the exempt property; (6) In the fifth year, the exemption shall be 20 percent of the value of the exempt property. (c) Where the Property Appraiser determines the amount in Section 780.206(c) to be more than $34,000, the Council shall review the request for exemption based on objective cost/benefit measures. These measures shall be developed by the Enterprise Zone Office. (Ord. 93-1989-1145, § 1)

Jacksonville Ordinance Code § 780.209 Reserved.

Jacksonville Ordinance Code § 780.210 Assessment procedures.

Sec. 780.210. - Assessment procedures. Beginning in the year in which an application of new, rebuilt, or expanded property is accepted and approved, and for each year the exemption is effective, the Property Appraiser shall separately assess the prior existing property and the expansion-related or rebuilt property, if any. The listing of expansion-related or rebuilt property on an assessment roll shall immediately follow the listing of prior existing property for each expanded business. (Ord. 94-489-259, § 4)

Source: City of Jacksonville, Ordinance Code and Charter and Related Laws (Municode Library, library.municode.com)URL: https://library.municode.com/fl/jacksonville/codes/code_of_ordinances?nodeId=TITXXIITA_CH780PRTA_PT2ENZOPRTAEXFetched: 10/27/2026